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2017 (4) TMI 310 - AT - CustomsPrinciples of natural justice - all the RUDs were received by assessee in person under dated acknowledgment on 14/08/2014 but some other documents which were not made RUDs in the show cause notice were being asked for by the appellant - whether such non relied upon documents which are not having any direct bearing in the case, the appellants persistent request for said documents, without any plausible explanation, is justified? Held that: - such type of observation made by the adjudicating authority is neither legally appreciable nor correct in as much as it is for the assessee to adjudge as to which documents are relevant for his defence. If the Revenue has chosen to rely only upon some of the documents recovered from the assessee, it is the duty of the Revenue to return all the balance documents on which no reliance stand placed by them. For the said reason we find no merits in the Ld. DRs objection that first the appellant should give a list of all the non relied upon documents which they needed to procure. The non RUDs are required to be returned back to the person from whose possession same were taken and it should be left to the assessee to find out as to whether the same are relevant or not. On account of non supply of documents, detailed submission could not be made by the assessee. Without commenting upon the fact as to whose fault it is, the fact remains that the adjudication has taken place without the defence plea of the appellant being on record. For such reasons, we are compelled to set aside the impugned order and remand all the matters to adjudicating authority for fresh decision - appeal allowed by way of remand.
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